Auditor-General — Financial year ended 31 December 2021 Verified from PDF
District Assemblies — Own Revenue (IGF)
Report of the Auditor-General on the Accounts of District Assemblies
Source: Ghana Audit Service, full report (PDF)Publisher: Ghana Audit Service
The headline number
2021 total irregularities
GH¢13.5m
GH¢13,493,590.33
Change on previous year
+4.8%
From GH¢12.9m in 2020
Largest type: Cash
69.0%
GH¢9.3m of the total
Institutions audited
260
3-year trend
Total irregularities, 2019–2021 · Part II, Summary of Irregularities
Show data table
| Year | Total |
|---|---|
| 2019 | GH¢19,534,611.67 |
| 2020 | GH¢12,876,561.02 |
| 2021 | GH¢13,493,590.33 |
By type of irregularity
2021
Show data table
| Type | Amount | Share |
|---|---|---|
| Cash | GH¢9,313,612.62 | 69.02% |
| Contract | GH¢2,713,657.35 | 20.11% |
| Payroll | GH¢777,627.11 | 5.76% |
| Procurement/Stores | GH¢555,883.1 | 4.12% |
| Tax | GH¢132,810.15 | 0.98% |
By region
Appendix E — National summary of irregularities (p. 155)
Show data table
| Region | Total |
|---|---|
| Greater Accra | GH¢4,736,685.83 |
| Eastern | GH¢2,242,970.66 |
| Ashanti | GH¢2,046,952.98 |
| Central | GH¢1,113,341.99 |
| Bono | GH¢962,227.73 |
| Western | GH¢624,861.48 |
| Western North | GH¢410,466.06 |
| Volta | GH¢327,435.79 |
| Northern | GH¢291,744.44 |
| Upper East | GH¢258,846.04 |
| Oti | GH¢140,435.31 |
| Bono East | GH¢113,794.36 |
| Upper West | GH¢112,838.96 |
| Savannah | GH¢84,450 |
| North East | GH¢13,592.5 |
| Ahafo | GH¢12,946.2 |
Each region's total is summed across all audited institutions in that region.
Type history
How the mix changed, 2019–2021
Show data table
| Type | 2019 | 2020 | 2021 |
|---|---|---|---|
| Tax | 534,121.78 | 345,594.3 | 132,810.15 |
| Contract | 2,164,502.57 | 483,470.78 | 2,713,657.35 |
| Cash | 16,085,998.24 | 11,272,151.16 | 9,313,612.62 |
| Procurement/Stores | 504,349.18 | 259,842.9 | 555,883.1 |
| Payroll | 245,639.9 | 515,501.88 | 777,627.11 |
| Total | 19,534,611.67 | 12,876,561.02 | 13,493,590.33 |
Notable findings
Examples from the report
- Revenue not collected by 63 assembliesGH¢4.12m
- Abandoned or delayed projectsGH¢2.23m
- Inefficient revenue collection (31 assemblies)GH¢1.63m
- Payment vouchers not presented for audit (11 assemblies)GH¢989,119
- Revenue misappropriated (43 assemblies)GH¢646,095
Notes
- The regional table has an unlabelled column between Upper East and Upper West holding GH¢11.00; it is excluded so the regions add up to the report total.
- For 2019 this report's comparison table swaps the payroll and stores figures relative to the 2019 report itself (GH¢245,640 and GH¢504,349).